Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Disposition of available-for-sale securities [Table Text Block]

The following is a summary of the disposition of available-for-sale securities during the years ended December 31 (dollars in thousands):

	2013		2012
Proceeds from sales, maturities and calls	$	22,960	$	137,999
Gross realized gains	19		461
Gross realized losses	—		—

Appropriated Retained Earnings

The appropriated retained earnings amounts included in retained earnings were as follows as of December 31 (dollars in thousands):

	2013		2012
Appropriated retained earnings	$	9,714	$	1,548

Unbilled Accounts Receivable

Accounts receivable includes unbilled energy revenues of the following amounts as of December 31 (dollars in thousands):

	2013		2012
Unbilled accounts receivable	$	81,059	$	77,298

Ratio Of Depreciation To Average Depreciable Property

For utility operations, the ratio of depreciation provisions to average depreciable property was as follows for the years ended December 31:

	2013		2012		2011
Ratio of depreciation to average depreciable property	2.90	%	2.92	%	2.92	%

Utility Taxes

Utility related taxes collected from customers (primarily state excise taxes and city utility taxes) are recorded as operating revenue and expense and totaled the following amounts for the years ended December 31 (dollars in thousands):

	2013		2012		2011
Utility taxes	$	55,565	$	53,716	$	55,739

Effective Afudc Rate

The effective AFUDC rate was the following for the years ended December 31:

	2013		2012		2011
Effective AFUDC rate	7.64	%	7.62	%	7.91	%

Other Income - Net

Other Income - net consisted of the following items for the years ended December 31 (dollars in thousands):

	2013			2012			2011
Interest income	$	(754	)	$	(944	)	$	(1,327	)
Interest on regulatory deferrals	(126		)	(68		)	(89		)
Equity-related AFUDC	(6,066		)	(4,055		)	(2,225		)
Net loss on investments	3,378			3,343			488
Other income	(3,109		)	(3,301		)	(280		)
Total	$	(6,677	)	$	(5,025	)	$	(3,433	)

Allowance For Doubtful Accounts

The following table presents the activity in the allowance for doubtful accounts during the years ended December 31 (dollars in thousands):

	2013			2012			2011
Allowance as of the beginning of the year	$	44,155		$	43,958		$	44,883
Additions expensed during the year	5,099			4,213			5,232
Net deductions	(4,945		)	(4,016		)	(6,157		)
Allowance as of the end of the year	$	44,309		$	44,155		$	43,958

Materials And Supplies Fuel Stock And Natural Gas Stored

Inventories of materials and supplies, fuel stock and natural gas stored are recorded at average cost for our regulated operations and the lower of cost or market for our non-regulated operations and consisted of the following as of December 31 (dollars in thousands):

	2013		2012
Materials and supplies	$	28,747	$	26,058
Fuel stock	3,170		4,121
Natural gas stored	13,029		17,276
Total	$	44,946	$	47,455

Investments And Funds Held For Clients

Investments and funds held for clients as of December 31, 2013 are as follows (dollars in thousands):

	Amortized Cost (1)		Unrealized Gain (Loss)			Fair Value
Cash and cash equivalents	$	16,147	$	—		$	16,147
Money market funds	11,180		—			11,180
Securities available for sale:
U.S. government agency	63,633		(2,555		)	61,078
Municipal	3,497		21			3,518
Corporate fixed income – financial	3,000		—			3,000
Corporate fixed income – industrial	753		12			765
Certificates of deposit	1,000		—			1,000
Total securities available for sale	71,883		(2,522		)	69,361
Total investments and funds held for clients	$	99,210	$	(2,522	)	$	96,688

(1) Amortized cost represents the original purchase price of the investments, plus or minus any amortized purchase premiums or accreted purchase discounts.

Investments and funds held for clients as of December 31, 2012 are as follows (dollars in thousands):

	Amortized Cost		Unrealized Gain (Loss)		Fair Value
Cash and cash equivalents	$	13,867	$	—	$	13,867
Money market funds	15,084		—		15,084
Securities available for sale:
U.S. government agency	48,340		156		48,496
Municipal	820		28		848
Corporate fixed income – financial	5,010		16		5,026
Corporate fixed income – industrial	3,887		49		3,936
Certificates of deposit	1,000		15		1,015
Total securities available for sale	59,057		264		59,321
Total investments and funds held for clients	$	88,008	$	264	$	88,272

Contractual Maturities Of Securities Available For Sale

Contractual maturities of securities available for sale as of December 31, 2013 and 2012 are as follows (dollars in thousands):

	Due within 1 year		After 1 but within 5 years		After 5 but within 10 years		After 10 years		Total
December 31, 2013	$	5,382	$	12,745	$	48,310	$	2,924	$	69,361
December 31, 2012	3,047		11,786		41,485		3,003		59,321

Asset Retirement Obligations

The Company has estimated retirement costs (that do not represent legal or contractual obligations) included as a regulatory liability on the Consolidated Balance Sheets of the following amounts as of December 31 (dollars in thousands):

	2013		2012
Regulatory liability for utility plant retirement costs	$	242,850	$	234,128

Goodwill

The changes in the carrying amount of goodwill are as follows (dollars in thousands):

	Ecova		Other		Accumulated Impairment Losses			Total
Balance as of January 1, 2012	$	33,799	$	12,979	$	(7,733	)	$	39,045
Goodwill acquired during the year	33,484		—		—			33,484
Adjustments	3,430		—		—			3,430
Balance as of the December 31, 2012	70,713		12,979		(7,733		)	75,959
Adjustments	298		—		—			298
Balance as of the December 31, 2013	$	71,011	$	12,979	$	(7,733	)	$	76,257

Other Intangible Amortization

Amortization expense related to Intangible Assets was as follows for the years ended December 31 (dollars in thousands):

	2013		2012		2011
Intangible asset amortization	$	11,828	$	10,435	$	4,682

Future Estimated Amortization Expense

The following table details the estimated amortization expense for the next five years related to Intangible Assets (dollars in thousands):

	2014		2015		2016		2017		2018
Estimated amortization expense	$	10,677	$	8,720	$	7,599	$	6,795	$	2,758

Accumulated Amortization Of Other Intangibles

The gross carrying amount and accumulated amortization of Intangible Assets as of December 31, 2013 and 2012 are as follows (dollars in thousands):

	Estimated Useful Lives	2013			2012
Client relationships	2 - 12 years	$	33,562		$	32,059
Software development costs	3 - 7 years	39,327			33,990
Other	1 - 10 years	3,321			6,237
Total intangible assets		76,210			72,286
Client relationships accumulated amortization		(12,336		)	(7,793		)
Software development costs accumulated amortization		(21,861		)	(16,557		)
Other accumulated amortization		(2,437		)	(1,680		)
Total accumulated amortization		(36,634		)	(26,030		)
Total intangible assets - net		$	39,576		$	46,256

Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss, net of tax, consisted of the following as of December 31 (dollars in thousands):

	2013			2012
Unfunded benefit obligation for pensions and other postretirement benefit plans - net of taxes of $(2,280) and $(3,698), respectively	$	(4,233	)	$	(6,867	)
Unrealized gain (loss) on securities available for sale - net of taxes of $(936) and $97, respectively	(1,586		)	167
Total accumulated other comprehensive loss	$	(5,819	)	$	(6,700	)

Reclassification out of Accumulated Other Comprehensive Income

The following table details the reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2013 (dollars in thousands):

Details about Accumulated Other Comprehensive Loss Components	Amounts Reclassified from Accumulated Other Comprehensive Loss			Affected Line Item in Statement of Income
Realized gains on investment securities	$	19		Other income-net
	19			Total before tax
	(7		)	Tax expense
	$	12		Net of tax
Amortization of defined benefit pension items
Amortization of net prior service cost	$	(10,681	)	(a)
Amortization of net loss	(142,794		)	(a)
Adjustment due to effects of regulation	149,423			(a)
	(4,052		)	Total before tax
	1,418			Tax benefit
	$	(2,634	)	Net of tax

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost (see Note 9 for additional details).